a tax imposed by a king on his subjects (2 Sam. 20:24; 1 Kings
4:6; Rom. 13:6). In Matt. 17:24-27 the word denotes the temple
rate (the "didrachma," the "half-shekel," as rendered by the
R.V.) which was required to be paid for the support of the
temple by every Jew above twenty years of age (Ex. 30:12; 2
Kings 12:4; 2 Chr. 24:6, 9). It was not a civil but a religious

In Matt. 22:17, Mark 12:14, Luke 20:22, the word may be
interpreted as denoting the capitation tax which the Romans
imposed on the Jewish people. It may, however, be legitimately
regarded as denoting any tax whatever imposed by a foreign power
on the people of Israel. The "tribute money" shown to our Lord
(Matt. 22:19) was the denarius, bearing Caesar's superscription.
It was the tax paid by every Jew to the Romans. (See PENNY